DEPARTMENT OF EDUCATION
SUPTS. MEMO NO. 005
August 22, 2008
Superintendent of Public Instruction
Certification of Adequate Funds
Due: October 1, 2008
Section 22.1-94, Code of Virginia, requires local governing bodies to appropriate funds to school divisions that are sufficient to maintain an educational program that meets the Standards of Quality (SOQ). Section 22.1-97, Code of Virginia, sets forth the procedure that the Department of Education must follow if a county, city, or town fails to appropriate sufficient local funding to support the SOQ. The appropriation act also directs the department to follow certain procedures for calculating required local effort as well as procedures to follow if a school division does not spend the required state and local shares for the SOQ.
In addition to procedures for calculating required local effort for the SOQ, Item 140 of Chapter 879, 2008 Acts of Assembly (2008-2010 Appropriation Act), requires the Department of Education to ensure that school divisions have appropriated sufficient local funds to meet required local matches for optional School Facilities, Incentive, and Lottery programs in which they have elected to participate. The appropriation act requires local school divisions to certify to the department their intent to participate in School Facilities, Incentive, and Lottery programs for fiscal year 2009 by October 1, 2008, and requires that the department ensure that sufficient local funds have been appropriated before releasing state funds for such programs.
Attachment A to this memorandum provides the complete language for the referenced Code and appropriation act sections.
For the fiscal year 2009
Please note that each jointly-operated school division (
Part I of the RLE/RLM data collection will collect the various budgeted expenditure data necessary to calculate required local effort for SOQ programs and required local matches for the School Facilities and Lottery programs. Each division will complete an Excel template for Part I, which is located on the department's website and can be downloaded from the following address:
The Excel template contains several spreadsheets that will calculate required local effort for mandatory SOQ programs (Basic Aid, Gifted Education, Vocational Education, Special Education, Prevention, Intervention and Remediation, English as a Second Language, Fringe Benefits, and Textbooks) and required local matches for the optional School Facilities program (School Construction Grants Program) and Lottery programs (At-Risk, Virginia Preschool Initiative, Early Reading Intervention, K-3 Primary Class Size Reduction, SOL Algebra Readiness, and Additional Support for School Construction and Operating Costs) for fiscal year 2009.
Instructions for completing the Excel template are included in Attachment B to this memorandum. Attachment C to this memorandum provides the account code structure for the Annual School Report Financial Section (ASRFIN) that is referenced within the data collection template. School divisions should consult the account code structure when completing this data collection.
The Excel template provides a summary of required local effort for the SOQ and the required local match for each program listed in the previous paragraph based on fiscal year 2009 funding levels pursuant to the Chapter 879 budget.
Divisions are given the option to calculate required local effort and required local matches for programs where the funding is based on March 31 average daily membership (ADM) using either the department's latest ADM projections or locally developed ADM projections. The first step in the data collection will determine whether sufficient local funds have been appropriated to maintain required local effort for the SOQ based on division-provided data regarding planned operating expenditures and specific adjustments for certain state, federal, and local funds for fiscal year 2009.
Superintendents of school divisions whose local appropriations for fiscal year 2009 are only slightly in excess of the amount required to maintain local effort for the SOQ are requested to review their ADM totals monthly. These superintendents must request additional local funding from the local governing body whenever changes in ADM increase the amount of required local effort beyond what has been provided by the local governing body. Documentation of all supplemental appropriations for fiscal year 2009 should be furnished to the department.
The template will then calculate the amount of local capital
funds that are available to meet local match requirements for the School
Facilities program and the remaining amount of local operating funds available
to meet local match requirements for School Facilities and Lottery programs
(i.e., remaining operating funds available after required local effort for the
SOQ has been met). Each division will
also be required to enter any additional expenditures for the Virginia
Preschool Initiative (VPI) that are excluded from the net FY 2009 local
expenditures for operations (see section 1 of the
Part II of the RLE/RLM data collection will be completed using the Single Sign-on for Web Systems (SSWS). Each division will log into the site and upload the Excel file from Part I using the following address:
Once the file has been successfully uploaded to SSWS, instructions will be provided to complete Part II of the submission. Part II will provide the ability for each division to opt-in or opt-out of programs that require a local match or to prioritize such programs if there are not enough local operating funds to support participation in all eligible programs.
Once a division has successfully completed Parts I and II, the certification forms for each program will be made available in SSWS. A hard copy of each certification form should be signed by the division superintendent and then mailed to the following address:
Attachment B to this memorandum provides detailed instructions for accessing the Excel template through the department's Web site; for completing the template to calculate projected required local effort and required local matches; and for uploading the Excel file to SSWS and submitting the signed certification forms to the department.
The data submission, including Parts I and II, and the signed certification forms are due to the department no later than October 1, 2008, as required by the appropriation act.
If you have questions regarding the Excel template or the accompanying instructions, please contact the budget office at (804) 225-2025.